Darn problem solved: I added daily occurring periods to subtotals and all subtotals of a month to monthly totals without reliable result. Some months even became negative and it was unfathomable to me why.
By setting the cells of the subtotals, which never showed more than 24 hours, to format coding [HH]:MM:SS, the negative days became visible. It still made no sense to me. I did not and could not find a solution. So I left it and settled for the day totals. Until today, because now I have been able to solve the mystery thanks to finding this thread.
Only on those days, where a time period ended at 00:00, a negative result was output. As soon as I changed 00:00 to 24:00, the result became correct as expected. When the original periods are displayed with format coding HH:MM:SS, the table does not even show any difference. Only in the input line there is 24:00.
An input error is immediately visible thanks to a negative subtotal with format encoding [HH]:MM:SS, instead of only formatting the grand total like this.
@rufus-t-firefly, this had been a brilliant hint! From nearly 7 years ago, and I can still add to it! I have been fascinated by this problem for many months, if not years, and now it is finally clear and I can rely on the time formulas again. Thank you! Thanks to everyone in this thread!